Читать книгу J.K. Lasser's 1001 Deductions and Tax Breaks 2022 - Barbara Weltman - Страница 34

You may claim the credit even if you have no qualifying child. But you are entitled to a larger credit if you have one qualifying child and a still larger credit for 2 or more qualifying children.

To be a qualifying child, the child must:

 Be a qualifying child as defined earlier in the chapter under the child tax credit

 Be under age 19 or under age 24 and a full‐time student or permanently and totally disabled

 Live in your U.S. household for more than half the year

 Qualify as your dependent if the child is married at the end of the year

 Be a U.S. citizen or resident (or a nonresident who is married to a U.S. citizen and elects to have all worldwide income subject to U.S. tax)